2023 (5) TMI 1498

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....e Appellant: Shri Surjeet Bhadu, Advocate. For the Respondent: Ms. Shivani, Authorized Representative. ORDER PER P. ANJANI KUMAR Heard both the sides and perused the records of the case. 2. The appellants assail the order dated 23.11.2011 by the Commissioner of Central Excise, Ludhiana, passed in pursuance of this Tribunal's Order No. ST/104/2010 dated 15.12.2010. 3. Briefly....

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....gs before us. 4. Learned Counsel for the appellants submits that as per the direction of the Tribunal vide Final Order No. ST/104/2010 dated 15.12.2010, the appellants have produced evidence in the form of contract, VAT returns, Chartered Accountant Certificate, Chartered Engineer Certificate etc. before the adjudicating authority; the evidence submitted clearly indicates that the payment ....

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....truction on the basis of rate fixed for per sq. ft.; the contract indicates quality of the material in some clauses; moreover, the copies of the VAT returns and the invoices clearly indicate the purchase of steel, cement and other material required for the construction; the fact that the invoices raised by the supplier of the appellants contain reference to the address of M/s Kangaroo Industries w....